Pina Ranch & Farm is a distributor of ranch and farm equipment. Its products range from small tools, power equipment for trench-digging and fencing, grain dryers, and barn winches. Most products are sold direct via its company catalog and Internet site. However, given some of its specialty products, select farm implement stores carry Pinas products. Pricing and cost information on three of Pinas most popular products are as follows.

Item		Standalone Selling Price (Cost)
Mini-trencher		$ 3,600	($2,000	)
Power fence hole auger		1,300	(900	)
Grain/hay dryer		13,800	(11,300	)

Respond to the requirements related to the following independent revenue arrangements for PinaRanch & Farm.

On April 25, 2020, Pina ships 90 augers to Farm Depot, a farm supply dealer in Nebraska, on consignment. By June 30, 2020, Farm Depot has sold 60 of the consigned augers at the listed price of $1,300 per unit. Farm Depot notifies Pina of the sales, retains a 10% commission, and remits the cash due Pina. Prepare the journal entries for Pina and Farm Depot for the consignment arrangement. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
Entries for Pina
Apr. 25, 2020Jun. 30, 2020
Jun. 30, 2020
	(To record payment received)
	(To record cost of sales)
Entries for Farm Depot
Apr. 25, 2020Jun. 30, 2020
Apr. 25, 2020Jun. 30, 2020
	(To record consignment sales)
Apr. 25, 2020Jun. 30, 2020
	(To record payment)